The Audit and Governance Committee of Hounslow Council was scheduled to discuss the Council's use of investigatory powers, its risk management framework, and its treasury management strategy. The committee was also due to receive updates on the external audit of the 2024/25 accounts and the work of the internal audit and anti-fraud teams.

Use of Regulation of Investigatory Powers Act (RIPA) Surveillance

The committee was scheduled to review the Council's use of powers granted under the Regulation of Investigatory Powers Act 2000 (RIPA). This legislation provides a framework for the authorisation of certain types of surveillance by public bodies, including directed surveillance, the use of covert human intelligence sources, and the acquisition of communications data. The report indicated that from January 2025 to date, no RIPA authorisations had been made or refused. The Council maintains a policy and procedure for the use of surveillance activities, which is based on the requirements of RIPA, the Protection of Freedoms Act 2012, and Home Office Codes of Practice. The Senior Responsible Officer for RIPA is the Director of Law & Governance, who is responsible for reviewing and updating the Council's policy.

Risk Management

A review of the Corporate Risk Register was scheduled for discussion. The report indicated that no corporate risks had been added or removed since the committee last considered the register at the end of Quarter 2 2025/26. The register details how corporate risks are being managed, including current controls and mitigations, and identifies any further action required. The Council's Risk Management Framework dictates that the Corporate Risk Register is owned and monitored by the Corporate Leadership Team (CLT), with monitoring reports submitted to the Audit & Governance Committee. The report noted that work was underway to strengthen the alignment between the Corporate Risk Register and the Community Risk Register, which lists potential emergencies in Hounslow and assesses their likelihood and potential impact.

Treasury Management Strategy and Policy

The committee was due to review the proposed Treasury Management Strategy and supporting annexes for 2026/27. This strategy outlines the Council's approach to borrowing and investment, including its borrowing strategy, annual investment strategy, minimum revenue provision statement, and prudential and treasury indicators. The report highlighted that the Council's investments had slightly increased from £49.3m to £49.6m between March and December 2025, while borrowing was set to increase from £608.1m to an estimated £688.3m by March 2026 to facilitate capital expenditure. The strategy also included a revised policy for calculating the Minimum Revenue Provision (MRP), which is the annual allowance made to cover the repayment of debt over the life of assets funded by borrowing.

External Audit: Update to 2024/25 Accounts

The committee was scheduled to receive an update on the external audit of the 2024/25 accounts from Forvis Mazars LLP, the Council's external auditors. The report indicated that the audit of the Council's main accounts and pension fund accounts was substantially complete, with an anticipated disclaimed opinion on the Council's financial statements due to the backstop arrangements introduced by the Accounts and Audit (Amendment) Regulations 2024 and outstanding audit work. The Value for Money report was also presented in draft, identifying significant weaknesses in the Council's financial sustainability arrangements.

Progress Report on the Work of Internal Audit and Anti-Fraud (Q2)

A progress report on the work of the Internal Audit and Investigation Shared Service for Quarter 2 was scheduled for review. This report details the work completed by the Audit & Investigations Shared Service, including reactive work (investigation of reported fraud cases) and proactive work (initiatives to prevent and identify fraud). The report indicated that for the year to date, 211 referrals had been received by the fraud team, resulting in 21 sanctions with a total financial value of £387,452. Proactive work included reviewing the outcomes of the National Fraud Initiative data match and participation in the NFI fraud hub programme, which had identified savings of approximately £95,000.